Background.
The attached tables contain preliminary estimates of unemployment insurance (UI) average employer contribution rates
reported by state agencies. The first table contains estimates for CY 2002 and actual rates for CY 2001 and CY
2000. The rates shown are UI taxes as a percentage of wages up to the state taxable wage base. To permit comparison of data among states
with different taxable wage bases, estimated tax rates for each year are also shown based on total wages. The second
table ranks the states for CY 2002 by their level of UI taxation relative to total wages.

Action Required.
State Administrators are requested to provide this information to the appropriate staff.

Inquiries.
Questions should be directed to the appropriate Regional Office.